DUGi

El Paper de l’auditor en la detecció del frau

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The extension and the magnitude of fraud have seriously harmed the economy and the society, and it is a phenomenon that has a global reach. The responsibility of the auditor against business fraud is one of the most controversial issues in the history of the audit. In an international context, the external audit is receiving a large number of criticisms due to the continuous financial scandals that are taking place, which causes that its effectiveness is questioned. According to a study by the ACFE that was developed during the year 2016, frauds are detected in a 42% by delusion through anonymous mailboxes, 25% by chance, 16% by internal controls of the company, 14% by internal audits and only 3% by external audits, a fact that worries the users. There is a divergence of opinions among users of financial information and account auditors about the value of the audit as a factor of fraud prevention, and which are the responsibilities of the auditor when he issues the report, a concept that is known as expectation gap. In this framework, the purpose of this paper is to consider and delimit the positions of users and auditors about the role of the auditor against fraud, as their responsibility to detect it, taking as a reference the international regulations that result of application